国推行人力资源会计提出了实施障碍、发展前提及推行人力资源会计应用的设计。关键词:人力资源会计 应用 设计Abstract: The human resources management in particular, the importance of human resources people have been generally recognized. A human is entering the possession of human resources, development, use of the important factors for knowledge-based economy, the 20th century, since the 80s, human resources in economic development, playing an increasingly prominent role, it has become the promotion of global economic development, particularly i